13. Eagen Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years: Variable costing net operating income, last year Variable costing net operating income, this yeta Increase in ending inventory, last year.. Increase in ending inventory, this year Fixed manufacturing overhead cost per unit $87,900 1.300 0 $2 a. Determine the absorption costing net operating income for last year. Show your work! b. Determine the absorption costing net operating income for this year. Show your work